Undistributed dividend retained by the company as retained earnings with stockholders' consent for the purpose of decreasing the company's corporate tax liability while increasing the stockholders' tax liability and company share price.
Related information about consent dividend:
- Consent Dividend - Financial Dictionary - The Free Dictionary
A dividend that is not actually paid to a shareholder but is kept as part of a company's retained earnings. A shareholder may agree to have a dividend added to ...
- Consent Dividend Law & Legal Definition
Consent dividend is a dividend that is not actually paid to the shareholders, but that is taxed to the shareholders and kept as part of a company's retained ...
- 26 USC § 565 - Consent dividends | LII / Legal Information Institute
The amount of a consent dividend shall be considered, for purposes of this title— ... In the case of a consent dividend which, if paid in money would be subject to ...
- Form 972 (Rev. December 2011) - Internal Revenue Service
report a consent dividend as taxable income in the form ... dividend is a consent dividend only if it would have ... agrees to treat the consent dividend as a taxable ...
- What is consent dividend? definition and meaning
Definition of consent dividend: Undistributed dividend retained by the company as retained earnings with stockholders' consent for the purpose of decreasing ...
- Consent dividend - Merriam-Webster Online
an arrangement by which stockholders agree to report as income a portion of the corporation's retained profits and to pay taxes thereon. This word doesn't ...
- consent dividend - Invest Definition
consent dividend definition: The retained earnings that are credited to paid-in surplus ... The consent dividend is taxed to stockholders as an ordinary dividend; ...
- Chapter 3 - Miami, Fla Tax Litigation, International, Estate Attorneys
Oct 27, 2004 ... A consent dividend is a dividend distribution to the corporations qualifying shareholders on the last day of the tax year provided the shareholder ...